Assume that at the beginning of the process, 60% of the materials go into production and 40% go into production when the process is 50% completed. The beginning WIP consists of 2000 units, 25% complete and 4000 units, 50% complete. 20,000 units were started in process. 19,000 units were finished. The ending WIP consists of 1000 units, 60% completed and 1000 units, 40% completed. Required: Compute equivalent units of production for materials.